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Declaring excise products in import declarations

Excise duties for excise products are paid either upon import or later.

Excise products can be declared for a duty suspension arrangement, if they are placed under  the tax warehousing procedure or in an excise warehouse. The excise duty on such products is not included in the taxable amount for import VAT. The excise duties have to be paid only after the products are released from the duty suspension arrangement.

Using a duty suspension arrangement requires an authorisation granted by the Finnish Tax Administration. The importer lodges a customs declaration for the goods, declaring that they are placing the goods under the tax warehousing procedure or in an excise warehouse.

A customs declaration for low value goods can’t be lodged for excise goods even if the value of the goods is less than 150 euros.

Goods placed under the end-use procedure can be moved to the tax warehousing procedure or to an excise warehouse. Please note that in that case, the end-use procedure code 44 must be provided as the requested procedure in the customs declaration.

Products subject to harmonised excise duties are subject to excise duties in the entire EU (e.g. alcohol products and tobacco products). There are also national excise duties regulated by national legislation (in Finland e.g. excise duty on soft drinks and beverage containers) Read more about excise duties on the Tax Administration website (in Finnish).

How to declare excise products in import declarations

a) The products are moved under suspension of excise duty in connection with customs clearance

Products subject to excise duty whose transfer requires and EMCS declaration

Declare the following information:

  • at declaration header level: the additional information code FIXFA and the registered consignor’s excise number (e.g. FIXFA FI12345678E00)
  • at declaration header level: the procedure
    • If the goods are placed in an excise and VAT warehouse, provide the procedure code 07XX and the additional procedure code “999”.
    • If the goods are placed in an excise warehouse, provide the procedure code 45XX and the additional procedure code “F06 – product subject to harmonised excise duty”.
  • at goods item level: additional information code “FIXFC” and the EMCS product group code

You lodge a customs declaration after the arrival of the goods

In the customs declaration, you provide e.g. “A – Standard customs declaration” as the additional declaration type. After lodging the customs declaration, submit an EMCS notification for the excise movement to the Finnish Tax Administration. Once the Tax Administration has accepted the EMCS notification, you will receive a decision on release for the goods from Customs. 

You pre-lodge a customs declaration 

In the customs declaration, you provide e.g. “D – Pre-lodged standard customs declaration” as the additional declaration type. Proceed as follows: 

  1. First, submit a pre-lodged customs declaration when you know the details of the previous document, because you will need the MRN of the customs declaration later.
  2. When the goods have arrived in Finland, the previous document is presented as arrived. 
  3. When the previous document has an acceptable status, the pre-lodged customs declaration is automatically accepted as arrived.
  4. When the customs declaration has been accepted as arrived and the previous documents have the correct status, you can submit an e-AD to the Tax Administration’s EMCS system and provide the MRN of the import declaration there.

The customs declaration is processed and you will receive a decision on release when all the declarations have been processed. 

When you have lodged your customs declaration, submit an EMCS declaration for the excise movement to the Tax Administration. Once the Tax Administration has accepted the EMCS declaration, you will receive a decision on release for the goods from Customs. Note however that you cannot submit a customs declaration in advance. Instructions on time limits for the declaration are available from the Tax Administration’s instructions on the EMCS system and service (in Finnish and Swedish)

If there is a service interruption in the Customs Clearance System and you are using the fallback procedure, declare the same information in the SAD form as you would in the Customs Clearance Service or through message exchange.

Products subject to national excise duties (e.g. beverages and beverage containers) and products subject to harmonised excise duties for whose transfer an EMCS declaration is not required (e.g. coal)

Provide the following information:

  • at declaration header level: additional information code FIXFB and excise number of registered consignee or authorised warehouse keeper (e.g. FIXFB FI12345678A00).
  • at goods item level: customs procedure 45XX, when the goods are placed in an excise warehouse
  • at goods item level: additional procedure code 658 (product subject to national excise duty)

b) The products are not moved under suspension of excise duty in connection with customs clearance 

As the customs procedure, provide 

  • 40XX or
  • another import customs procedure.

Other things to note

Always check the requirements for tax exemption in the legislation. Read more about import VAT on the Tax Administration website and about the grounds for relief from customs duty on the Customs website.

The commodity code of the excise goods may require a commodity code-specific supplementary unit, usually LPA (litres pure alcohol) or LTR (goods in litres). For the assessment of customs duties, you may have to provide a tax calculation quantity using the supplementary unit ECL.

You are importing “single malt” whisky with an alcohol content of 40% under commodity code 2208 30 30 00. The product group is ethyl alcohol of heading 2208, over 2.8% by volume. The code for excise duty on alcoholic beverages is V227. Excise duty on beverage containers is paid for products of Chapter 22, if they are imported in containers holding 5 litres at most. In that case, enter the code V807 for excise duty on beverage containers.

If the product is not subject to excise duty on beverage containers, enter the code V998. Excise duty on soft drinks doesn’t need to be paid for this kind of alcohol, so also enter the negation code V997.

If the excise products have not been placed under a duty suspension arrangement upon import, the excise duties must be declared to the Tax Administration, if you have not paid them upon import. The parties liable to pay excise duty are listed in the Act on excise duty (Act on excise duty, section 12, in Finnish).

If the importer is Customs’ credit customer or a cash customer using an indirect representative or a direct representative on guarantor’s responsibility, the additional codes for excise duties will not be provided in the customs declaration. In that case, the excise duty return shall be filed in the Tax Administration’s MyTax service. In the VAT declaration, the excise duty is added to the taxable amount for the VAT.

If the importer is a cash customer or if a cash customer uses a representative as a direct representative, the additional codes for excise duties must be provided in the customs declaration. If the importer is a VAT-registered company, the importer shall declare the excise duties levied in accordance with the customs clearance decision to the Finnish Tax Administration with a monthly tax return, in the taxable amount for VAT. You can find the additional codes for excise duties used in the customs declaration in the Fintaric service. The additional codes for excise duties are provided in accordance with the characteristics and the commodity code of the imported product.

If you wish to pay excise duties with your customs clearance decision

If you wish to pay excise duties in connection with import, you must submit a customs declaration in in the Customs Clearance Service as a cash customer. When you are logged in, select “Cash payment” under “Declarant” and provide the national additional codes relating to excise taxation. Excise duties are levied based on the information you provide in the customs clearance decision. Operators included in the register of VAT payers maintained by the Tax Administration declare VAT in the Tax Administration’s MyTax service (OmaVero).

If the transport ends in another EU member state

Goods can be granted exemption from tax if the transport in another EU country, the importer of the goods has proof of the intra-Community sale of the goods and the importer is a VAT-registered trader (VAT Act section, 94 b). In that case, the VAT number of the VAT-liable buyer located in the other Member State shall be provided in the customs declaration. In the import declaration, also provide the registered consignor’s excise number, issued by the Tax Administration. The registered consignor is responsible to the Tax Administration for the movement of excise goods.

For more information about the tax exemption based on section 94b of the Value Added Tax Act, see the page Other cases of tax exemption and the Tax Administration’s guidance (in Finnish).

You are importing red wine with an alcohol content of 12% under commodity code 2204 21 94 19. The product group is wines and other fermented beverages with an alcohol content of more than 8 but max 15% by volume. The code for excise duty on alcoholic beverages is V211.

Excise duty on beverage containers is paid for products of Chapter 22, if they are imported in containers holding 5 litres at most. The code for excise duty on beverage containers for wine of fresh grapes, including fortified wines, of heading 2204 is V804.

If the product is not subject to excise duty on beverage containers, enter the code V998. Excise duty on soft drinks doesn’t need to be paid for this kind of wine, so also enter the negation code V997.

A VI 1 document is required for importing wine from third countries. The document is a certificate of compliance for wine industry products verifying that an imported consignment of wine is compliant with EU regulations. The VI 1 document comprises the certificate section issued by an authority, and a specification section which is laboratory analysis report on the product. If a consignment of wine is split in the EU prior to release for free circulation, a VI 2 extract is required for the wine.

Who can issue a document for wine?

VI 1 documents are issued by competent authorities in countries where wine originates, who are authorised to issue documents. The competent authorities and approved laboratories in third countries that can draft VI 1 documents are listed in Article 51 paragraph 1 of Regulation (EU) 2018/273. See list 6 on the Commission website on wine imports. The page contains a list maintained by the Commission of competent authorities in third countries and of approved laboratories. 

The original VI 1 document must accompany the wine. If a consignment of wine is split into parts in the territory of the EU prior to release for free circulation in the EU, the split consignment must have a VI 2 extract so that it can undergo customs clearance for free circulation. The VI 2 extracts is granted and stamped by the customs authority of the country who supervises the consignment that is to be split. The original VI 1 document remains with the customs office that grants the VI 2 extract. 

When is a VI 1 document not required?

VI 1 documents are required for the importation of most wines, apart from a few exceptions. All exceptions are listed in Article 21 of Regulation (EU) 2018/273.

VI 1 documents are not required, for example, when wine products are imported

  • for personal use under certain prerequisites
  • for a fair, provided that the products are packaged into containers of at most two litres with a non-reusable closing device
  • for scientific and technical experimentation, up to no more than 100 litres
  • for diplomatic use
  • in storage facilities of ships and airplanes operating in international traffic
  • in containers of a nominal volume of ten litres at most, equipped with a non-reusable closing device, and of a transported to total quantity of no more than 100 litres regardless of whether the quantity comprises separate consignments.

A VI 1 document is not required when wines originating in the EU and bottled in the EU are exported to a third country and returned to the customs territory of the EU, and released for free circulation.

VI 1 documents accepted in transits

In this context, transit refers to a situation where wine is exported from a non-EU country where it has been produced (country of origin) to another non-EU country (country of export) prior to export into the EU.

In transit situations, the authority of the country of export drafts a VI 1 document based on the VI 1 document drafted by the authority of the country of origin. The authority of the country of export does not need to make further specifications for the wine, required that the wine has been

  • bottled and labelled in the country of origin, and still in the same state, or
  • exported from the country of origin as unpacked bulk goods, and bottled and labelled in the country of export without further processing.

The VI 1 document of the country of export must contain certification from the authority of that country indicating that these and other requirements are met. The original copy of the VI 1 document or a corresponding document, or a certified document copy, must be attached to the VI 1 document of the country of export.

Example: The country of origin of a wine consignment is Argentina, and Norway is the country of export. 

The wine is transported from Argentina to Norway and bottled there, but undergoes no further processing. In this case, the country of origin does not change, but continues to be Argentina. Trade between Argentina and Norway does not require a VI 1 document because, as per regulation, the document is required when wine is imported to EU countries. However, the Norwegian operator must take into account that they will need a VI 1 document in their own import activity if they intend to export the wine to EU countries.

Importation into the EU requires that the importer has the original VI 1 document issued by the competent authority of the country of export, i.e. Norway, as well as the original VI 1 document of the country of origin, i.e. Argentina, or a certified copy thereof.

What details must a VI 1 document contain?

See annex VII of Commission Regulation (EU) 2018/273 for the details that a VI 1 document must contain.

Note the following:

  • The VI 1 document or the VI 2 extract must be addressed to a consignee in Finland if the wine is to be released for free circulation in Finland.
  • Each document and extract must contain a serial number issued by an authority:
    • For a VI 1 document, the serial number is issued by the competent authority.
    • For VI 2 extracts, the serial number is issued by the customs office which also stamps them.
  • Correcting a document
    • VI 1 documents and VI 2 extracts must not contain any corrections done by erasing or writing over text. Any changes must be done by striking through the text, and if necessary then adding the corrected details. The changes must be approved by the author and must be marked for approval by the competent authority, assigned laboratory or customs authorities.
  • Sections 9 and 10 of VI 1 documents must be verified
    • Section 9 of a document is verified by the competent authority. If wine is imported directly from the country of origin to the territory of the EU, the certificate is verified by the competent authority of the country of origin. The name, stamp and signature of the authority is required for confirmation.
    • Section 10 of the analysis certificate is confirmed by the approved laboratory. The name, stamp and signature of the approved laboratory are required for confirmation.

Documents must be declared in the customs declaration and presented to Customs

Declare the documents in your customs declaration as follows:

  • Declare your VI 1 document with document code “C014 – VI 1 document” on your customs declaration. As specifier, provide the document number.
  • Declare your VI 2 extract with document code “C014 – VI 2 extract” on your customs declaration. As specifier, provide the document number.

The original copies of the VI 1 document or VI 2 extract must be presented to Customs before release for free circulation. Customs authorities add their entries on the reverse side of the VI 1 document or on the VI 2 extract, after which the goods can be released for free circulation.

Import of wine produced in the United States

The European Union and the United States have a bilateral agreement on wine trade which is adhered to in bilateral trade. When wine of American origin is imported to the territory of the EU, the wine must have a certificate document accordant with annex III of Council Decision 2006/232/EC. A VI 1 document is not required for wine produced in the United States.

You can check the competent authorities in the United States on list 6 of the EU Commission website on wine imports. 

If you are importing wine produced in the United States, declare the accompanying document in your customs declaration as follows:

  • with document code 652 indicating an accompanying document for transporting wine industry products, along with the document number as specifier.

Import of wine produced in Switzerland

The European Union and Switzerland have a bilateral agreement on wine trade which is adhered to in bilateral trade. When wine of Swiss origin is imported to the territory of the EU, the wine must have an accompanying document accordant with decision 2012/295/EU. A VI 1 document is not required for wine produced in Switzerland.

You can check the competent authorities in Switzerland on list 6 of the EU Commission website on wine imports. For transports not covered by the agreement, check Regulation 2012/295/EU, Article 5, Appendix 5. 

If you are importing wine produced in Switzerland, declare the accompanying document in your customs declaration as follows:

  • with document code 652 indicating an accompanying document for transporting wine industry products, along with the document number as specifier.

Import of wine produced in the United Kingdom

The European Union and the United Kingdom have entered into a bilateral agreement on trade in wine industry products, applicable to wines produced in the United Kingdom or in the territory of the EU. When wine of British origin is imported to the territory of the EU, the wine must have an accompanying document accordant with the EU-UK Trade and Cooperation Agreement. A VI 1 document is not required for wine produced in the United Kingdom.

Exporters personally confirm the certificate required for the wine. The template for wine certificates submitted personally, as well as the terms and conditions applying to wine imports are available in Annex 15 of the Agreement. 

If you are importing wine produced in the United Kingdom, declare the accompanying document in your customs declaration as follows:

  • with document code “C083 – Self-certificate for wine imported from the United Kingdom into the European Union (TCA Agreement Appendix 15-C)” under the consignment details, and with the document number as specifier.

You are importing beer with an alcohol content of 4.5% under commodity code 2203 00 01 00. The product group is beer with an alcohol content of more than 2.8% by volume. The code for excise duty on alcoholic beverages is V204. Excise duty on beverage containers is paid for products of Chapter 22, if they are imported in containers holding 5 litres at most. The code for excise duty on beverage containers for beer made from malt of heading 2203 is V803. 

If the product is not subject to excise duty on beverage containers, enter the code V998. Excise duty on soft drinks doesn’t need to be paid for this kind of beer, so also enter the negation code V997.

You are importing an aerated orange soft drink under commodity code 2202 99 19 11 that contains sugar but is not a fruit juice of heading 2009. The product is classified as a foodstuff, so it has an exceptional VAT rate, 14%, with the code Q227. Excise duty on beverage containers is paid for products of Chapter 22, if they are imported in containers holding 5 litres at most. The code for excise duty on beverage containers for products of heading 2202 is V802.

If the product is not subject to excise duty on beverage containers, enter the code V998. Excise duty on soft drinks must be paid for the product. The code for excise duty on soft drinks for products of heading 2202 containing sugar and no more than 0.5% by volume of alcohol is V345.

If the product you are importing is not subject to excise duties or if you are registered as liable to pay excise duty to the Tax Administration, enter the negation code for excise duties V999.

The taxable amount for import VAT is the customs value, unless otherwise provided for in the Value Added Tax Act. The customs value is determined primarily on the basis of transaction value, that is, the price actually paid for the goods. Read more about determining the customs value. 

Customs duties as well as import taxes and charges levied on goods in connection with their import clearance, such as anti-dumping duties, countervailing duties and excise duties, are included in the taxable amount for VAT. Taxes and other charges payable outside Finland are also included in the taxable amount. Read more about the taxable amount for VAT (tax basis) (in Finnish) in the Tax Administration’s detailed guidance.

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